-
-
- Online Learning
- Custom Programs
-
-
-
- Academic Services
- Student Aid
-
-
-
Berkeley Global
Build on your learning from Intermediate Accounting I UGBA X421.1 by focusing on developing financial statements that clearly and accurately depict a company's performance. You'll study stockholders' equity, earnings per share, income taxes, leases, pensions, revenue and cash flows.
Prerequisites: Financial Accounting UGBA XB102A/XBW102A, Managerial Accounting UGBAXB102B/XBW102B or equivalent. This course typically follows Intermediate Accounting I UGBA X421.1, but that course is not a prerequisite.
Course Outline
Expand or collapse section
Course Objectives
- Account for current and long-term liabilities
- Determine stockholders' equity and dilutive earnings per share
- Account for income taxes, pensions, leases and accounting changes
- Evaluate and properly present cash flows
- Fully disclose material items in the financial statements
What You Learn
- Current liabilities and contingencies
- Bonds and long-term notes
- Leases
- Corporate taxation
- Income tax accounting
- Pension and post-retirement benefits
- Shareholders’ equity
- Share-based compensation and EPS
- Accounting changes and error corrections
- Statement of cash flows
How You Learn
- Reading assignments
- PowerPoint presentations
- Homework problems
- Class discussions
- Quizzes
- Final examination
Is This Course Right for Me?
This class is geared for accounting students who are preparing to take the CPA exam.
Loading...
Sections
Summer enrollment opens on March 21!